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Alessandro Santoro

Personal Details

First Name:Alessandro
Middle Name:
Last Name:Santoro
Suffix:
RePEc Short-ID:psa824
[This author has chosen not to make the email address public]
http://www.unimib.it/go/Home/Italiano/Elenco-Docenti/SANTORO-ALESSANDRO

Affiliation

(90%) Dipartimento di Economia, Metodi Quantitativi e Strategie d'Impresa (DEMS)
Scuola di Economia e Statistica
Università degli Studi di Milano-Bicocca

Milano, Italy
http://www.dems.unimib.it/
RePEc:edi:dpmibit (more details at EDIRC)

(10%) Econpubblica
Università Commerciale Luigi Bocconi

Milano, Italy
http://www.econpubblica.unibocconi.it/
RePEc:edi:epbocit (more details at EDIRC)

Research output

as
Jump to: Working papers Articles Chapters

Working papers

  1. Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2022. "Reconstructing Income Inequality in Italy: New Evidence and Tax Policy Implications from Distributional National Accounts," LEM Papers Series 2022/06, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
  2. Matteo Borrotti & Michele Rabasco & Alessandro Santoro, 2022. "Using Accounting Information to Predict Aggressive Tax Placement Decisions by European Groups," Working Papers 488, University of Milano-Bicocca, Department of Economics, revised Feb 2022.
  3. Daniele Spinelli & Paolo Berta & Alessandro Santoro, 2022. "The Optimal Number of Tax Audits: Evidence from Italy," Working Papers 497, University of Milano-Bicocca, Department of Economics, revised Apr 2022.
  4. Pietro Battiston & Simona Gamba & Alessandro Santoro, 2020. "Optimizing Tax Administration Policies with Machine Learning," Working Papers 436, University of Milano-Bicocca, Department of Economics, revised Mar 2020.
  5. Gabriele, Mazzolini & Laura, Pagani & Alessandro, Santoro, 2017. "The deterrence effect of real-world operational tax audits," Working Papers 359, University of Milano-Bicocca, Department of Economics, revised 03 Feb 2017.
  6. Carlo, Fiorio & Alessandro, Santoro, 2017. "Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?," Working Papers 372, University of Milano-Bicocca, Department of Economics, revised 26 Sep 2017.
  7. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series 2016/40, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
  8. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "The Italian Blitz: a natural experiment on audit publicity and tax compliance," FBK-IRVAPP Working Papers 2016-10, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.
  9. Alessandro Santoro, 2015. "Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy," Working Papers 308, University of Milano-Bicocca, Department of Economics, revised Sep 2015.
  10. Carlo Fiorio & Stefano Iacus & Alessandro Santoro, 2013. "Taxpaying response of small firms to an increased probability of audit: some evidence from Italy," Working Papers 251, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
  11. Monti, maria & Santoro, alessandro, 2010. "Stratification and between-group inequality: a new approach to measurement," MPRA Paper 29361, University Library of Munich, Germany.
  12. Giampaolo Arachi and Alessandro Santoro, 2008. "Tax Enforcement for SMEs: Lessons from the Italian Experience?," Taxation eJournal of Tax Research , ATAX, University of New South Wales.
  13. Alessandro Santoro, 2005. "Marginal commodity tax reforms: a survey," Public Economics 0508017, University Library of Munich, Germany.

Articles

  1. Gabriele Mazzolini & Laura Pagani & Alessandro Santoro, 2022. "The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 1014-1046, August.
  2. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2020. "Audit Publicity and Tax Compliance: A Natural Experiment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(1), pages 81-108, January.
  3. S. Verzillo & A. Santoro & M. Mezzanzanica, 2017. "Family splitting versus joint taxation: a case-study," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 34(2), pages 337-354, August.
  4. Alessandro Santoro, 2017. "Do Small Businesses Respond to a Change in Tax Audit Rules? Evidence from Italy," Public Finance Review, , vol. 45(6), pages 792-814, November.
  5. Mittone, Luigi & Panebianco, Fabrizio & Santoro, Alessandro, 2017. "The bomb-crater effect of tax audits: Beyond the misperception of chance," Journal of Economic Psychology, Elsevier, vol. 61(C), pages 225-243.
  6. Alessandro Santoro & Carlo V. Fiorio, 2011. "Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy," Public Finance Review, , vol. 39(1), pages 103-123, January.
  7. Maria Monti & Alessandro Santoro, 2011. "Stratification And Between‐Group Inequality: A New Interpretation," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 57(3), pages 412-427, September.
  8. Maria Monti & Alessandro Santoro, 2009. "A Note on Between-Group Inequality with an Application to Households," Journal of Income Distribution, Ad libros publications inc., vol. 18(3-4), pages 49-62, September.
  9. Alessandro Santoro, 2008. "Taxpayers’Choices Under Studi Di Settore:What Do We Know And How We Can Interpret It?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 67(2), pages 161-184, July.
  10. Alessandro Santoro, 2007. "Marginal Commodity Tax Reforms: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 21(4), pages 827-848, September.
  11. Bruno Bosco & Alessandro Santoro, 2004. "The Tobin Tax: A Mean-Variance Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(3), pages 446-459, September.
  12. Alessandro Santoro, 2004. "Determinanti dell'incidenza fiscale effettiva sulle imprese italiane," Politica economica, Società editrice il Mulino, issue 2, pages 233-254.

Chapters


    RePEc:eme:rein11:s1049-2585(06)14014-4 is not listed on IDEAS

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Gabriele, Mazzolini & Laura, Pagani & Alessandro, Santoro, 2017. "The deterrence effect of real-world operational tax audits," Working Papers 359, University of Milano-Bicocca, Department of Economics, revised 03 Feb 2017.

    Mentioned in:

    1. Contro l’evasione è meglio l’accertamento
      by Laura Pagani in La Voce on 2017-02-11 04:33:21

Working papers

  1. Demetrio Guzzardi & Elisa Palagi & Andrea Roventini & Alessandro Santoro, 2022. "Reconstructing Income Inequality in Italy: New Evidence and Tax Policy Implications from Distributional National Accounts," LEM Papers Series 2022/06, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.

    Cited by:

    1. Demetrio Guzzardi & Elisa Palagi & Tommaso Faccio & Andrea Roventini, 2023. "In search of lost time: An ensemble of policies to restore fiscal progressivity and address the climate challenge," LEM Papers Series 2023/28, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.
    2. Paolo Acciari & Facundo Alvaredo & Salvatore Morelli, 2021. "The concentration of personal wealth in Italy 1995-2016," Working Papers halshs-03226113, HAL.
    3. Giovanni Dosi & Andrea Roventini, 2022. "The Leopard: How a Post-Fascist Party Rose to Power in Italy," Intereconomics: Review of European Economic Policy, Springer;ZBW - Leibniz Information Centre for Economics;Centre for European Policy Studies (CEPS), vol. 57(5), pages 270-271, September.

  2. Pietro Battiston & Simona Gamba & Alessandro Santoro, 2020. "Optimizing Tax Administration Policies with Machine Learning," Working Papers 436, University of Milano-Bicocca, Department of Economics, revised Mar 2020.

    Cited by:

    1. Elliott Ash & Sergio Galletta & Tommaso Giommoni, 2021. "A Machine Learning Approach to Analyze and Support Anti-Corruption Policy," CESifo Working Paper Series 9015, CESifo.

  3. Gabriele, Mazzolini & Laura, Pagani & Alessandro, Santoro, 2017. "The deterrence effect of real-world operational tax audits," Working Papers 359, University of Milano-Bicocca, Department of Economics, revised 03 Feb 2017.

    Cited by:

    1. Colin C. Williams, 2023. "A Modern Guide to the Informal Economy," Books, Edward Elgar Publishing, number 18668.
    2. Ayşegül KAYAOĞLU & Colin C. WILLIAM, 2020. "Explaining Tax Non-Compliance from a Neo-Institutionalist Perspective: Some Lessons from a Public Opinion Survey in Turkey," Sosyoekonomi Journal, Sosyoekonomi Society.
    3. Knut Løyland & Oddbjørn Raaum & Gaute Torsvik & Arnstein Øvrum, 2019. "Compliance effects of risk-based tax audits," CESifo Working Paper Series 7616, CESifo.
    4. C. Williams, Colin, 2019. "Tackling Undeclared Work In The European Union: An Evaluation Of Government Policy Approaches," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 10(2), pages 135-147.
    5. Colin C WILLIAMS & Slavko BEZEREDI, 2018. "Explaining informal entrepreneurship in South-East Europe: a tax morale approach," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9, pages 47-68, December.
    6. Gamannossi degl’Innocenti, Duccio & Rablen, Matthew D., 2020. "Tax evasion on a social network," Journal of Economic Behavior & Organization, Elsevier, vol. 169(C), pages 79-91.
    7. Colin Williams, 2020. "Evaluating Public Administration Approaches towards Tax Non-Compliance in Europe," Administrative Sciences, MDPI, vol. 10(3), pages 1-15, July.
    8. Colin C. Williams & Slavko Bezeredi, 2018. "An Institutional Theory Of Informal Entrepreneurship: Some Lessons From Fyr Macedonia," Journal of Developmental Entrepreneurship (JDE), World Scientific Publishing Co. Pte. Ltd., vol. 23(03), pages 1-22, September.
    9. Colin Williams, 2020. "An Institutional Theory of Tax Non- Compliance in Bulgaria: a Tax Morale Approach," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 33-49, March.
    10. Ioana Alexandra Horodnic & Colin C. Williams & Adriana Manolică & Cristina Teodora Roman & Gabriela Boldureanu, 2023. "Employer perspectives on undeclared work in the service sector: impacts and policy responses," The Service Industries Journal, Taylor & Francis Journals, vol. 43(5-6), pages 358-377, April.
    11. Colin C. Williams & Slavko Bezeredi, 2021. "Explaining informal entrepreneurship in Croatia: a social actor approach," International Journal of Entrepreneurship and Small Business, Inderscience Enterprises Ltd, vol. 42(3), pages 348-368.
    12. Ciziceno, Marco & Pizzuto, Pietro, 2022. "Life satisfaction and tax morale: The role of trust in government and cultural orientation," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 97(C).
    13. Ioana Alexandra HORODNIC & Colin C WILLIAMS & Rodica IANOLE-CÄ‚LIN, 2020. "Does higher cash-in-hand income motivate young people to engage in under-declared employment?," Eastern Journal of European Studies, Centre for European Studies, Alexandru Ioan Cuza University, vol. 11, pages 48-69, December.
    14. Bernasconi, Michele & Bernhofer, Juliana, 2020. "Catch Me If You Can: Testing the reduction of compound lotteries axiom in a tax compliance experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 84(C).
    15. Williams Colin C. & Bezeredi Slavko, 2018. "Explaining and Tackling Under-Declared Employment in FYR Macedonia: The Employers Perspective," South East European Journal of Economics and Business, Sciendo, vol. 13(2), pages 19-31, December.
    16. C Williams, Colin, 2021. "Explaining And Tackling Undeclared Work In South East Europe: Lessons From A 2019 Eurobarometer Survey," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 12(1), pages 1-18.

  4. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "Audit publicity and tax compliance: a quasi-natural experiment," LEM Papers Series 2016/40, Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy.

    Cited by:

    1. Asatryan, Zareh & Havlik, Annika & Heinemann, Friedrich & Nover, Justus, 2019. "Biases in fiscal multiplier estimates," ZEW Discussion Papers 19-025, ZEW - Leibniz Centre for European Economic Research.

  5. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2016. "The Italian Blitz: a natural experiment on audit publicity and tax compliance," FBK-IRVAPP Working Papers 2016-10, Research Institute for the Evaluation of Public Policies (IRVAPP), Bruno Kessler Foundation.

    Cited by:

    1. Mittone, Luigi & Panebianco, Fabrizio & Santoro, Alessandro, 2017. "The bomb-crater effect of tax audits: Beyond the misperception of chance," Journal of Economic Psychology, Elsevier, vol. 61(C), pages 225-243.
    2. Garz, Marcel & Pagels, Verena, 2018. "Cautionary tales: Celebrities, the news media, and participation in tax amnesties," Journal of Economic Behavior & Organization, Elsevier, vol. 155(C), pages 288-300.
    3. Luigi Bonatti & Lorenza Lorenzetti, 2018. "The co-evolution of tax evasion, social capital and policy responses: a theoretical approach," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 65(3), pages 381-401, September.

  6. Carlo Fiorio & Stefano Iacus & Alessandro Santoro, 2013. "Taxpaying response of small firms to an increased probability of audit: some evidence from Italy," Working Papers 251, University of Milano-Bicocca, Department of Economics, revised Jul 2013.

    Cited by:

    1. Bruno Chiarini & Simona Monteleone, 2011. "Discretionary policy, strategic complementarity and tax evasion. A strategic analysis of the Italian audit mechanism," Discussion Papers 4_2011, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
    2. Zhixin Dai & Fabio Galeotti & Marie Claire Villeval, 2016. "The Efficiency of Crackdowns: A Lab-in-the-Field Experiment in Public Transportations," Working Papers halshs-01270808, HAL.
    3. Ferrara, Giancarlo & Bucci, Valeria & Campagna, Arianna, 2023. "Audit, presumptive taxation and efficiency: An integrated approach for tax compliance analysis," Economic Systems, Elsevier, vol. 47(3).
    4. ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021. "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper 111516, University Library of Munich, Germany.
    5. Zhixin Dai & Fabio Galeotti & Marie Claire Villeval, 2017. "The efficiency of crackdowns. An experiment in public transportations," Post-Print halshs-01335686, HAL.

  7. Giampaolo Arachi and Alessandro Santoro, 2008. "Tax Enforcement for SMEs: Lessons from the Italian Experience?," Taxation eJournal of Tax Research , ATAX, University of New South Wales.

    Cited by:

    1. Alessandro Santoro & Carlo V. Fiorio, 2011. "Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy," Public Finance Review, , vol. 39(1), pages 103-123, January.
    2. ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021. "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper 111516, University Library of Munich, Germany.

  8. Alessandro Santoro, 2005. "Marginal commodity tax reforms: a survey," Public Economics 0508017, University Library of Munich, Germany.

    Cited by:

    1. MAKDISSI Paul & MUSSARD Stéphane, 2006. "Between-Group Transfers and Poverty-Reducing Tax Reforms," IRISS Working Paper Series 2006-10, IRISS at CEPS/INSTEAD.
    2. Valentini, Edilio, 2013. "Indirect Taxation, Public Pricing and Price Cap Regulation: a Synthesis," MPRA Paper 50889, University Library of Munich, Germany.
    3. Tóth, Peter & Cupák, Andrej & Rizov, Marian, 2021. "Measuring the Efficiency of VAT Reforms: A Demand System Simulation Approach," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 73(3), pages 1218-1243.
    4. Odd E. Nygård & John T. Revesz, 2015. "Optimal indirect taxation and the uniformity debate: A review of theoretical results and empirical contributions," Discussion Papers 809, Statistics Norway, Research Department.
    5. Abdelkrim ARAAR & Jean-Yves DUCLOS & Paul MAKDISSI, 2012. "Pro-poor indirect tax reforms, with an application to Mexico," Working Papers P56, FERDI.
    6. Jean-Yves Duclos & Paul Makdissi & Abdelkrim Araar, 2010. "Pro-Poor Tax Reforms, with an Application to Mexico," Cahiers de recherche 1001, CIRPEE.
    7. Saikou Amadou Diallo & Paul Makdissi, 2008. "Est-ce que les subsides d'électricité diminuent la pauvreté en Guinée ?," Working Papers 0811E, University of Ottawa, Department of Economics.
    8. Nikolaos Vlassis, 2013. "The Welfare Consequences of Pollution-Tax Harmonization," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 56(2), pages 227-238, October.
    9. Urakawa, Kunio & Oshio, Takashi, 2010. "Comparing marginal commodity tax reforms in Japan and Korea," Journal of Asian Economics, Elsevier, vol. 21(6), pages 579-592, December.
    10. Wasiu Adekunle Are, 2012. "Poverty-Reducing Directions of Indirect Marginal Tax Reforms in Ireland," Working Papers 201230, School of Economics, University College Dublin.
    11. Essama-Nssah, B., 2008. "Assessing the redistributive effect of fiscal policy," Policy Research Working Paper Series 4592, The World Bank.
    12. Odd E. Nygard & John T. Revesz, 2016. "A literature review on optimal indirect taxation and the uniformity debate," Hacienda Pública Española / Review of Public Economics, IEF, vol. 218(3), pages 107-140, September.
    13. Andrej Cupák & Peter Tóth, 2017. "Measuring the Efficiency of VAT reforms: Evidence from Slovakia," Working and Discussion Papers WP 6/2017, Research Department, National Bank of Slovakia.

Articles

  1. Gabriele Mazzolini & Laura Pagani & Alessandro Santoro, 2022. "The deterrence effect of real-world operational tax audits on self-employed taxpayers: evidence from Italy," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 29(4), pages 1014-1046, August.

    Cited by:

    1. Kasper, Matthias & Rablen, Matthew D., 2023. "Tax compliance after an audit: Higher or lower?," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 157-171.

  2. Pietro Battiston & Denvil Duncan & Simona Gamba & Alessandro Santoro, 2020. "Audit Publicity and Tax Compliance: A Natural Experiment," Scandinavian Journal of Economics, Wiley Blackwell, vol. 122(1), pages 81-108, January.

    Cited by:

    1. Asatryan, Zareh & Havlik, Annika & Heinemann, Friedrich & Nover, Justus, 2019. "Biases in fiscal multiplier estimates," ZEW Discussion Papers 19-025, ZEW - Leibniz Centre for European Economic Research.
    2. Garz, Marcel & Schneider, Andrea, 2023. "Data sharing and tax enforcement: Evidence from short-term rentals in Denmark," Regional Science and Urban Economics, Elsevier, vol. 101(C).

  3. Alessandro Santoro, 2017. "Do Small Businesses Respond to a Change in Tax Audit Rules? Evidence from Italy," Public Finance Review, , vol. 45(6), pages 792-814, November.

    Cited by:

    1. Marie Bjørneby & Annette Alstadsæter & Kjetil Telle, 2018. "Collusive tax evasion by employers and employees. Evidence from a randomized fi eld experiment in Norway," Discussion Papers 891, Statistics Norway, Research Department.
    2. Giancarlo Ferrara & Arianna Campagna & Vincenzo Atella, 2019. "Disentangling tax evasion from inefficiency in firms tax declaration: an integrated approach," CEIS Research Paper 468, Tor Vergata University, CEIS, revised 06 Sep 2019.

  4. Mittone, Luigi & Panebianco, Fabrizio & Santoro, Alessandro, 2017. "The bomb-crater effect of tax audits: Beyond the misperception of chance," Journal of Economic Psychology, Elsevier, vol. 61(C), pages 225-243.

    Cited by:

    1. Milos Fisar & Tommaso Reggiani & Fabio Sabatini & Jiri Spalek, 2021. "Media negativity bias and tax compliance: Experimental evidence," Working Papers in Public Economics 211, Department of Economics and Law, Sapienza University of Roma.
    2. Matthias Kasper & James Alm, 2021. "Does the “bomb crater” effect really exist? Evidence from the laboratory," Working Papers 2118, Tulane University, Department of Economics.
    3. James Alm & Matthias Kasper & Erich Kirchler, 2022. "Can ethics change? Enforcement and its effects on taxpayer compliance," Working Papers 2209, Tulane University, Department of Economics.
    4. James Alm, 2019. "What Motivates Tax Compliance," Working Papers 1903, Tulane University, Department of Economics.
    5. James Alm & Antoine Malézieux, 2021. "40 years of tax evasion games: a meta-analysis," Experimental Economics, Springer;Economic Science Association, vol. 24(3), pages 699-750, September.
    6. James Alm & Peter Gerbrands & Erich Kirchler, 2022. "Using “responsive regulation” to reduce tax base erosion," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 738-759, July.
    7. Kasper, Matthias & Alm, James, 2022. "Audits, audit effectiveness, and post-audit tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 195(C), pages 87-102.
    8. Kogler, Christoph & Olsen, Jerome & Bogaers, Rebecca I., 2020. "Enhanced anonymity in tax experiments does not affect compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 177(C), pages 390-398.
    9. Enrique Fatas & Daniele Nosenzo & Martin Sefton & Daniel John Zizzo, 2015. "A Self-Funding Reward Mechanism for Tax Compliance," Discussion Papers 2015-16, The Centre for Decision Research and Experimental Economics, School of Economics, University of Nottingham.
    10. Sebastian Beer & Matthias Kasper & Erich Kirchler & Brian Erard, 0. "Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-Employed Taxpayers," CESifo Economic Studies, CESifo Group, vol. 66(3), pages 248-264.
    11. P. Battiston & L. Chollete & S. Harrison, 2022. "May The Forcing Be With You: Experimental Evidence on Mandatory Contributions to Public Goods," Economics Department Working Papers 2022-EP01, Department of Economics, Parma University (Italy).
    12. James Alm & Matthias Kasper, 2020. "Laboratory Experiments," Working Papers 2008, Tulane University, Department of Economics.
    13. Lancee, Bora & Rossel, Lucia & Kasper, Matthias, 2023. "When the agency wants too much: Experimental evidence on unfair audits and tax compliance," Journal of Economic Behavior & Organization, Elsevier, vol. 214(C), pages 406-442.
    14. Victoria I. Tarasova & Yuri V. Mezdrykov & Svetlana B. Efimova & Elena S. Fedotova & Dmitry A. Dudenkov & Regina V. Skachkova, 2018. "Methodological provision for the assessment of audit risk during the audit of tax reporting," Post-Print hal-02166957, HAL.
    15. Philipp Chapkovski & Luca Corazzini & Valeria Maggian, 2021. "Does Whistleblowing on Tax Evaders Reduce Ingroup Cooperation?," Working Papers 2021:20, Department of Economics, University of Venice "Ca' Foscari".
    16. Hebous, Shafik & Jia, Zhiyang & Løyland, Knut & Thoresen, Thor O. & Øvrum, Arnstein, 2023. "Do Audits Improve Future Tax Compliance in the Absence of Penalties? Evidence from Random Audits in Norway," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 305-326.
    17. Victoria I. Tarasova & Yuri V. Mezdrykov & Svetlana B. Efimova & Elena S. Fedotova & Dmitry A. Dudenkov & Regina V. Skachkova, 2018. "Methodological provision for the assessment of audit risk during the audit of tax reporting," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 371-397, September.
    18. Bernasconi, Michele & Bernhofer, Juliana, 2020. "Catch Me If You Can: Testing the reduction of compound lotteries axiom in a tax compliance experiment," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 84(C).
    19. Michele Rabasco & Pietro Battiston, 2023. "Predicting the deterrence effect of tax audits. A machine learning approach," Metroeconomica, Wiley Blackwell, vol. 74(3), pages 531-556, July.
    20. Kasper, Matthias & Rablen, Matthew D., 2023. "Tax compliance after an audit: Higher or lower?," Journal of Economic Behavior & Organization, Elsevier, vol. 207(C), pages 157-171.
    21. Matej Lorko & Tomas Miklanek & Maros Servatka, 2024. "Why do some nudges work and others not?," CERGE-EI Working Papers wp777, The Center for Economic Research and Graduate Education - Economics Institute, Prague.
    22. Eberhartinger, Eva & Safaei, Reyhaneh & Sureth, Caren & Wu, Yuchen, 2021. "Are risk-based tax audit stretegies rewarded? An analysis of corporate tax avoidance," arqus Discussion Papers in Quantitative Tax Research 267, arqus - Arbeitskreis Quantitative Steuerlehre.

  5. Alessandro Santoro & Carlo V. Fiorio, 2011. "Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy," Public Finance Review, , vol. 39(1), pages 103-123, January.

    Cited by:

    1. Ferrara, Giancarlo & Bucci, Valeria & Campagna, Arianna, 2023. "Audit, presumptive taxation and efficiency: An integrated approach for tax compliance analysis," Economic Systems, Elsevier, vol. 47(3).
    2. Carlo Fiorio & Stefano Iacus & Alessandro Santoro, 2013. "Taxpaying response of small firms to an increased probability of audit: some evidence from Italy," Working Papers 251, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
    3. Battiston, Pietro & Gamba, Simona & Santoro, Alessandro, 2024. "Machine learning and the optimization of prediction-based policies," Technological Forecasting and Social Change, Elsevier, vol. 199(C).
    4. Pickhardt, Michael & Prinz, Aloys, 2014. "Behavioral dynamics of tax evasion – A survey," Journal of Economic Psychology, Elsevier, vol. 40(C), pages 1-19.
    5. Michele Rabasco & Pietro Battiston, 2023. "Predicting the deterrence effect of tax audits. A machine learning approach," Metroeconomica, Wiley Blackwell, vol. 74(3), pages 531-556, July.

  6. Maria Monti & Alessandro Santoro, 2011. "Stratification And Between‐Group Inequality: A New Interpretation," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 57(3), pages 412-427, September.

    Cited by:

    1. Paul Allanson, 2014. "Income stratification and the measurement of interdistributional inequality between multiple groups," Dundee Discussion Papers in Economics 281, Economic Studies, University of Dundee.
    2. Monojit Chatterji & Sushil Mohan & Sayantan Ghosh Dastidar, 2014. "Determinants of public education expenditure: Evidence from Indian states," Dundee Discussion Papers in Economics 280, Economic Studies, University of Dundee.
    3. Luis Ayala & Javier Mart n-Rom n & Juan Vicente, 2020. "The Contribution of the Spatial Dimension to Inequality: A Counterfactual Analysis for OECD Countries," LIS Working papers 784, LIS Cross-National Data Center in Luxembourg.
    4. Nathalie Chusseau & Joel Hellier, 2014. "Globalization and social segmentation," Working Papers 339, ECINEQ, Society for the Study of Economic Inequality.
    5. Allanson, Paul, 2014. "Income stratification and between-group inequality," Economics Letters, Elsevier, vol. 124(2), pages 227-230.
    6. Paul Allanson, 2018. "On the Measurement of the Overall Degree of Income Stratification between Groups," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 64(2), pages 388-405, June.
    7. Paul Allanson & Richard Cookson, 2022. "Comparing healthcare quality: A common framework for both ordinal and cardinal data with an application to primary care variation in England," Health Economics, John Wiley & Sons, Ltd., vol. 31(12), pages 2593-2608, December.

  7. Maria Monti & Alessandro Santoro, 2009. "A Note on Between-Group Inequality with an Application to Households," Journal of Income Distribution, Ad libros publications inc., vol. 18(3-4), pages 49-62, September.

    Cited by:

    1. Diana Bílková, 2015. "Financial Position of Czech Employees at the Beginning of the 3rd Millennium according to Educational Attainment," Prague Economic Papers, Prague University of Economics and Business, vol. 2015(3), pages 307-331.
    2. Mauro Mussini, 2010. "On the Link between Silber and Dagum Decomposition of the Gini Index," Statistics in Transition new series, Główny Urząd Statystyczny (Polska), vol. 11(3), pages 597-614, December.
    3. Aviad Tur-Sinai, 2019. "Is a Municipal Boundary a Good Stratification Variable?," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 144(3), pages 1075-1098, August.

  8. Alessandro Santoro, 2008. "Taxpayers’Choices Under Studi Di Settore:What Do We Know And How We Can Interpret It?," Giornale degli Economisti, GDE (Giornale degli Economisti e Annali di Economia), Bocconi University, vol. 67(2), pages 161-184, July.

    Cited by:

    1. Bruno Chiarini & Simona Monteleone, 2011. "Discretionary policy, strategic complementarity and tax evasion. A strategic analysis of the Italian audit mechanism," Discussion Papers 4_2011, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
    2. Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider, "undated". "Tax rates and Tax evasion: an Empirical Analysis of the Structural Aspects and Long-Run Characteristics in Italy," Working Papers wp2009-1, Department of the Treasury, Ministry of the Economy and of Finance.
    3. Eduardo Zilberman, 2016. "Audits or Distortions: The Optimal Scheme to Enforce Self-Employment Income Taxes," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 18(4), pages 511-544, August.
    4. Alessandro Santoro & Carlo V. Fiorio, 2011. "Taxpayer Behavior When Audit Rules Are Known: Evidence from Italy," Public Finance Review, , vol. 39(1), pages 103-123, January.
    5. Carlo, Fiorio & Alessandro, Santoro, 2017. "Evidence-based threat-of-audit letters: do taxpayers respond strategically in a complex environment?," Working Papers 372, University of Milano-Bicocca, Department of Economics, revised 26 Sep 2017.
    6. Carlo Fiorio & Stefano Iacus & Alessandro Santoro, 2013. "Taxpaying response of small firms to an increased probability of audit: some evidence from Italy," Working Papers 251, University of Milano-Bicocca, Department of Economics, revised Jul 2013.
    7. ferrara, giancarlo & campagna, arianna & bucci, valeria & atella, vincenzo, 2021. "Presumptive taxation and firms’ efficiency: an integrated approach for tax compliance analysis," MPRA Paper 111516, University Library of Munich, Germany.
    8. Alessandro Santoro, 2015. "Do Small Businesses Respond to an Increase in the Probability of a Tax Audit? Evidence from a Policy Reform in Italy," Working Papers 308, University of Milano-Bicocca, Department of Economics, revised Sep 2015.
    9. Bruno Chiarini & Elisabetta Marzano & Friedrich Schneider, 2013. "Tax rates and tax evasion: an empirical analysis of the long-run aspects in Italy," European Journal of Law and Economics, Springer, vol. 35(2), pages 273-293, April.
    10. Bognetti, Giuseppe & Santoni, Michele, 2016. "Increasing the substitution elasticity can improve VAT compliance and social welfare," Economic Modelling, Elsevier, vol. 58(C), pages 293-307.
    11. Raffaella Coppier & Elisabetta Michetti & Luisa Scaccia, 2022. "Industrial structure and evasion dynamics, is there any link?," Metroeconomica, Wiley Blackwell, vol. 73(4), pages 960-986, November.
    12. Francesco Busato & Bruno Chiarini & Pasquale De Angelis & Elisabetta Marzano, 2008. "Firm-oriented policies, tax cheating and perverse outcomes," Discussion Papers 10_2008, D.E.S. (Department of Economic Studies), University of Naples "Parthenope", Italy.
    13. Giancarlo Ferrara & Arianna Campagna & Vincenzo Atella, 2019. "Disentangling tax evasion from inefficiency in firms tax declaration: an integrated approach," CEIS Research Paper 468, Tor Vergata University, CEIS, revised 06 Sep 2019.

  9. Alessandro Santoro, 2007. "Marginal Commodity Tax Reforms: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 21(4), pages 827-848, September.
    See citations under working paper version above.
  10. Bruno Bosco & Alessandro Santoro, 2004. "The Tobin Tax: A Mean-Variance Approach," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 60(3), pages 446-459, September.

    Cited by:

    1. Olivier Damette, 2009. "Exchange rate volatility and noise traders: Currency Transaction Tax as an eviction device," Economics Bulletin, AccessEcon, vol. 29(3), pages 2449-2464.

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Co-authorship network on CollEc

NEP Fields

NEP is an announcement service for new working papers, with a weekly report in each of many fields. This author has had 11 papers announced in NEP. These are the fields, ordered by number of announcements, along with their dates. If the author is listed in the directory of specialists for this field, a link is also provided.
  1. NEP-ACC: Accounting and Auditing (9) 2008-01-12 2013-07-28 2015-09-18 2016-08-07 2016-12-11 2017-02-12 2017-10-01 2022-02-14 2022-08-15. Author is listed
  2. NEP-PBE: Public Economics (9) 2008-01-12 2013-07-28 2015-09-18 2016-08-07 2016-12-11 2017-02-12 2020-03-23 2022-02-14 2022-08-15. Author is listed
  3. NEP-EUR: Microeconomic European Issues (7) 2013-07-28 2015-09-18 2016-08-07 2017-10-01 2022-02-14 2022-03-07 2022-08-15. Author is listed
  4. NEP-IUE: Informal and Underground Economics (6) 2013-07-28 2015-09-18 2016-08-07 2016-12-11 2017-02-12 2017-10-01. Author is listed
  5. NEP-PUB: Public Finance (4) 2013-07-28 2015-09-18 2017-02-12 2022-02-14
  6. NEP-LAW: Law and Economics (3) 2016-08-07 2016-12-11 2017-02-12
  7. NEP-CSE: Economics of Strategic Management (2) 2008-01-12 2016-08-07
  8. NEP-BIG: Big Data (1) 2020-03-23
  9. NEP-CFN: Corporate Finance (1) 2022-02-14
  10. NEP-CMP: Computational Economics (1) 2020-03-23
  11. NEP-EEC: European Economics (1) 2008-01-12
  12. NEP-HIS: Business, Economic and Financial History (1) 2022-02-14
  13. NEP-MAC: Macroeconomics (1) 2016-08-07
  14. NEP-ORE: Operations Research (1) 2017-10-01

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